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2018 Iowa Code
Title XII - BUSINESS ENTITIES
Chapter 504 - REVISED IOWA NONPROFIT CORPORATION ACT
Section 504.1611 - Financial statements for members.
Universal Citation: IA Code § 504.1611 (2018)
504.1611
Financial statements for members.
1. Except as provided in the articles or bylaws of a religious corporation, a corporation upon written demand from a member shall furnish that member the corporation’s latest annual financial statements, which may be consolidated or combined statements of the corporation and one or more of its subsidiaries or affiliates, as appropriate, that include a balance sheet as of the end of the fiscal year and a statement of operations for that year.
2. If annual financial statements are reported upon by a public accountant, the accountant’s report must accompany them.
2004 Acts, ch 1049, §173, 192
Referred to in §504.1601
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